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An electronic cigarette or e-cigarette is a device that simulates smoking tobacco. In Minnesota, e-cigarettes and e-juice which contain nicotine derived from tobacco meet the definition of a tobacco product found in (Minnesota Statutes, section 297F.01, subdivision 19).

E-cigarettes are Taxable

E-cigarettes and e-juice are considered tobacco products and are subject to the Tobacco Tax, which is currently 95 percent of the wholesale cost of any product containing or derived from tobacco. For example, the Tobacco Tax on an e-cigarette starter kit is calculated on the total cost unless the nicotine cartridges are sold separately and then the tax would only be on the nicotine cartridge value. Similarly, a disposable e-cigarette may have the tax calculated on its nicotine cartridge value if the cartridge is replaceable.